项目成本管理(project cost management)是承包人为使项目成本控制在计划目标之内所作的预测、计划、控制、调整、核算、分析和考核等管理工作。项目成本管理应遵循下列程序:①掌握生产要素的市场价格和变动状态。②确定项目合同价。③编制成本计划,确定成本实施目标。④进行成本动态控制,实现成本实施目标。⑤进行项目成本核算和工 Project cost management is the contractor’s management of forecasting, planning, controlling, adjusting, accounting, analyzing and evaluating the project cost under the goal of the project. Project cost management should follow the following procedures: ① master the market price of production factors and changes in status. ② determine the project contract price. ③ preparation of cost plans to determine the cost of implementation goals. ④ dynamic cost control, cost implementation goals. ⑤ project cost accounting and work